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The DGT states that since trusts are not recognised in Spain, contributions to a trust are not considered donations for tax purposes.
Question posed: Whether the exemption established in Article 4 of the Wealth Tax Law is applicable to the shares, and whether the reduction established in paragraph 6 of Article 20 of the Inheritance and Gift Tax Law and the exemption from capital gains provided for in Article 33.3.c) of the Personal Income Tax Law are applicable to their contribution to the "Trust".
La constitución de un trust mediante la aportación de participaciones sociales no constituye una donación a efectos del artículo 33.3.c) de la Ley del IRPF. Al no ser una figura reconocida en el ordenamiento español, las transmisiones de bienes o rendimientos ordenadas por el trustee se consideran transmisiones directas del grantor al beneficiario. La tributación dependerá de la valoración de los hechos y de los derechos atribuidos a los sujetos intervinientes.
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